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Non-Irish residents (Irish source income only)

An individual who is neither Irish resident nor ordinarily resident is subject to Irish income tax in relation to Irish source income only.

However, an individual who is non-resident but is ordinarily resident and Irish domiciled is subject to income tax as if a resident except for:

1. Ìý

   •ÌýÌýÌýÌý income from a trade or employment exercised outside Ireland or from an office or employment carried on out of Ireland, and

2. Ìý

   •ÌýÌýÌýÌý other foreign investment income which is less than EUR 3,810. Where the foreign investment income exceeds EUR 3,810, all of it is taxable in Ireland

Special Assignment Relief Programme

The Special Assignment Relief Programme (SARP) programme was introduced with the aim of attracting key talent to Ireland to create more jobs and facilitate the development and expansion of business in Ireland. The relief is available to employees coming to work in Ireland from abroad on the instruction of their employer. The employee must be Irish tax resident in the year of assessment and not